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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 33 - Library services

This Heading covers the use of external libraries such as university libraries, independent academic libraries and electronic/online library services.


  • Internet hosted library services which provide access to backdated journals, periodicals, medical books, etc


  • Subscriptions to publications, electronic journals, single online journals, magazines, etc